RIKSREVISIONEN

The Swedish National Audit Office

Source: Site of RIKSREVISIONEN

Access RAS in 14jul2016

http://www.riksrevisionen.se/en/Start/About-us/

[1] ABOUT THE SWEDISH NAO [National Audit Office]

The Swedish NAO is part of the central control power of the Swedish Riksdag (Parliament).

We ensure that the Riksdag receives a coordinated and independent audit of the state finances. This assignment is unique as the Swedish NAO is the only body that can audit the entire state finances.

http://www.riksrevisionen.se/en/Start/About-us/

The Swedish National Audit Office has a unique function!

We audit the whole chain of the executive power. We are an independent organization under the Riksdag and we are independent in relation to those we audit. We carry out both performance- and financial audits. Furthermore, we contribute to the development of the parliamentary control power and the democracy of other countries through our international assignment.

[2] OUR FIELDS OF OPERATION

http://www.riksrevisionen.se/en/Start/About-us/Our-fields-of-operation/

The Swedish NAO has four main tasks:

[2.1.] FINANCIAL AUDIT

In an annual financial audit, we audit and evaluate whether the financial statements of the government authorities are credible and correct, if the accounts are true and fair, and whether the leadership of the authorities being audited are following current ordinances, rules and regulations.

Apart from the government authorities, the Swedish National Audit Office audits certain organisations such as the Swedish Inheritance Fund and the Royal Household and Establishment, and we also have the opportunity to appoint auditors to companies that are at least fifty percent under state ownership. Furthermore, we audit the government's annual report for state operations, the State Annual Report.

Every year, the Swedish National Audit Office audits about 250 financial statements. We also give a limited assurance on interim financial statements.

[2.2.] PERFORMANCE AUDIT

In a performance audit, we audit the government authorities' efficiency. The starting point here is how well the subject of the audit is achieving its goals and the appropriateness of the organisation, operations, process, or function for the purpose. The goal of the audit is to make sure that the state, with regards to the interests of the general public, is getting good results for its efforts. For example, a topic for scrutiny could be how road and rail investments are being planned and organised.

A common factor for all performance audits is that they are based on problem indicators and risk and materiality evaluations. This means that the audit is directed at operations that risk not to fulfil its purpose. It can relate to that the operations of the authority are not cost effective, that they have an inefficient organisation or that they are not observing rules and ordinances.

[2.3.] INTERNATIONAL DEVELOPMENT COOPERATION

The Swedish National Audit Office represents Sweden in international audit related contexts, and have been commissioned by the Riksdag (Parliament) to work with international capacity development cooperation of Supreme Audit Institutions in developing countries.

The purpose of our international involvement is to support the development of independent professional auditing bodies, contribute to democratic development, and strengthen the supervisory power of parliaments in different parts of the world. At present, we are mainly involved in projects in Africa and south-eastern Europe.

[2.4.] GLOBAL OPERATIONS

The Swedish National Audit Office collaborates with other Supreme Audit Institutions around the world, inter alia within the international organisation INTOSAI. The continuous exchange of experience and knowledge between SAIs is enriching for all involved. For many years, the Swedish National Audit Office has chaired an international working group which has developed globally accepted guidelines on financial auditing for the public sector. The use of these guidelines increases the quality of, and raises the credibility in, public auditing around the world.

The task of the Swedish National Audit Office includes not only reviewing of our own authorities. Another important task is to spread information on what we are doing and where we are going. We do this through dialogue with those we are auditing, but also through participating in debates, disseminating information to the media, arranging and taking part in seminars and conferences, and in keeping up a good dialogue with various stakeholders.

[3] THE OUTCOME OF OUR AUDITS

http://www.riksrevisionen.se/en/Start/About-us/The-outcome-of-our-Audits/

[3.1.] FINANCIAL AUDIT

The financial audits result in audit reports and review reports on interim financial statements that the Swedish NAO submits to the Government and to the audited authority. We also give verbal reports to authorities and ministries concerned.

[3.2.] PERFORMANCE AUDIT

We publish about 30 performance audit reports per year. The reports are submitted to the Riksdag (Parliament) The reports are submitted to the Riksdag, who in turn submit them to the government for statements. The government must then within four months report which measures it has taken and which it intends to take. The committee concerned with the factual question then considers the document, and the Riksdag thereafter makes a decision in the case.

[3.3.] ANNUAL REPORTS

Every year, we compile the most important observations within the annual financial audit and the performance audit into what we call the Annual Report of the Auditors General, which we submit to the Riksdag. In the Follow-up Report we also follow up annually on what has happened owing to our findings and recommendations in the audit reports.

Furthermore, we submit our Annual Report to the Riksdag (Parliament). In the Annual Report the Swedish NAO gives a comprehensive assessment on if we have reached the goals set out for our four fields of operation, as well as a financial report.

[4] THE STEERING OF THE SWEDISH NATIONAL AUDIT OFFICE

The Swedish NAO is an independent authority under the control of the Swedish Riksdag (Parliament), but our connection to the Riksdag is still very clear. Based on laws the Riksdag decides the extent and focus of the auditing activities.

The Riksdag also decides on the yearly grants that are needed to carry out the work of the Swedish NAO and then also examines the division of resources in relation to the presented results. The top management of the organization – the three auditors general – are appointed by the Riksdag.

The scope and focus of the audit is governed by the Act on Audit of State Activities etc. and the Act containing Instructions for the Swedish National Audit Office.

Ø Act on Audit of State Activities

Ø Act containing Instructions for the Swedish National Audit Office

There are also provisions on auditing by the Swedish National Audit Office in other legislation.

[5] THE AUDITORS GENERAL

http://www.riksrevisionen.se/en/Start/About-us/The-Auditors-General/

The Swedish NAO is managed by three Auditors General appointed by the Riksdag. The Auditors General together decide on how the audit areas shall be divided between them, but each Auditor General then decides what audits that shall be carried out, how this shall be done and what conclusions that are to be drawn within his/hers field of responsibility. The independence of the three Auditors General is protected by the constitution.

The Auditors General are appointed for a term of seven years and they cannot be re-appointed. An Auditor General is expected to stay on the post until end of term.

The Riksdag further appoints one Auditor General as responsible for the administrative management of the organization. This Auditor General is in charge of decisions concerning organizational structure and delegation, proposed application for the yearly grant and decisions regarding the Annual Report of the Swedish NAO.

The Auditors General

Margareta Åberg	Ø *Download CV*
Ulf Bengtsson	Ø *Download CV*
Susanne Ackum	Ø *Download CV*

[6] INTERNATIONAL COOPERATION

Source: Site of RIKSREVISIONEN; June; 09; 2016

http://www.riksrevisionen.se/en/Start/

The State should strengthen its independence in relation to the pharmaceutical industry.

A large proportion of knowledge concerning medicinal products is produced by pharmaceutical companies with an eye not only to public health but also to profit. The Government and agencies can do more to balance the influence of the pharmaceutical industry in health and medical care.

[6.1.] INTERNATIONAL COOPERATION

The Swedish National Audit Office engages in extensive international operations. We represent Sweden in international contexts and we also have the Riksdag’s (Parliament) assignment to conduct international development cooperation. The international work of the Swedish NAO is divided into four areas: International development cooperation; International relations; EU-cooperation; and Audit of international Organizations.

The Swedish National Audit Office engages in extensive international operations.

[6.2.] INTERNATIONAL DEVELOPMENT COOPERATION

The aim of the international development co-operation is to help build stronger audit institutions in developing countries, to enable these organizations carry out their audits in accordance with internationally accepted standards. At present the Swedish NAO is primarily an institutional cooperation partner in several bilateral projects in Africa and in South-East Europe, but we are also involved in a regional project for English-speaking SAIs in Africa (AFROSAI-E) and a few more countries. The Riksdag has been granting the Swedish NAO funds to be used in the international development co-operation since 2004.

Ø Read more about our development cooperation projects

[6.3.] INTERNATIONAL RELATIONS

The Swedish NAO's bilateral contacts mainly takes place through membership in international cooperation bodies. We also have regular bilateral contacts with sister-organizations, funding organizations etc. and we regularly welcome international delegations to our office and we respond to numerous international queries each year.

Ø Read more about our international relations

[6.4.] INTERNATIONAL STANDARDS

The Swedish NAO chairs an international working group (INTOSAI Financial Audit Subcommittee, FAS) that develops international standards for financial audit in the public sector. A complete set of international standards for Supreme Audit Institutions (ISSAIs) was endorsed in 2010. This work has been carried out in close cooperation with the main standard setting body in the private sector.

Ø Read more about FAS

[6.5.] EU-COOPERATION

The Swedish NAO assists the European Court of Auditors in its examination of the use of EU funds in Sweden. In addition, the Swedish NAO co-operates actively with the SAIs of the other EU member states. The main purpose of this co-operation is to exchange information and experience as regards the auditing of EU funds.

Ø Read more about us and the EU

[6.6.] EXTERNAL AUDITOR OF INTERNATIONAL ORGANIZATIONS

Sweden is a member of several international organizations and is also contributing financially to these. This is a reason for the Swedish NAO to guard Swedish interests through acting as external auditor in these organizations. The Swedish NAO and its predecessors have been external auditor of many international organizations over the years.

Ø Read more about our role as external auditor

Ø May 24 2016